=== Report 1: Ledger Line-Item Detail for Flagged Sample Payments, 2025 (written by Grace) === Engineer's note: Matched the 9 (merchant, order_number) pairs to orders via tenants.name + orders.order_number, then to all payments on those orders, then pulled every ledger_entries row tied to those payment_id(s) (unaggregated, joined to ledger_accounts for name/account_type). If an order had multiple payments, all of their ledger lines are included and distinguished by entry_group/occurred_at. REPORT: Ledger Line-Item Detail for Flagged Sample Payments, 2025 QUESTION: What do the actual ledger entries look like for the refunded and anomalous payments flagged in the transaction walkthrough, and does the accounting treatment of refunds make sense? merchant_name | order_number | ledger_account_name | account_type | direction | amount | currency_code | description | entry_group | occurred_at ------------------------------+--------------+--------------------------+----------------+-----------+-------------+---------------+-------------------------------+--------------------------------------+--------------------------- Ampfeld Elektronik | #1727 | VAT / sales tax payable | liability | credit | 2653.6100 | EUR | Order payment captured | c257c88c-e5ae-4799-9e45-53cd2615e382 | 2025-05-02 21:24:26.731706 Ampfeld Elektronik | #1727 | Payment gateway clearing | asset | debit | 16619.9900 | EUR | Order payment captured | c257c88c-e5ae-4799-9e45-53cd2615e382 | 2025-05-02 21:24:26.731706 Ampfeld Elektronik | #1727 | Sales revenue | revenue | credit | 13966.3800 | EUR | Order payment captured | c257c88c-e5ae-4799-9e45-53cd2615e382 | 2025-05-02 21:24:26.731706 Ampfeld Elektronik | #1727 | Payment gateway clearing | asset | credit | 16619.9900 | EUR | Return refund | d3174af8-215a-47ee-9c5d-f4917168ab8c | 2025-05-22 23:58:15.251402 Ampfeld Elektronik | #1727 | VAT / sales tax payable | liability | debit | 2653.6100 | EUR | Return refund | d3174af8-215a-47ee-9c5d-f4917168ab8c | 2025-05-22 23:58:15.251402 Ampfeld Elektronik | #1727 | Refunds and returns | contra_revenue | debit | 13966.3800 | EUR | Return refund | d3174af8-215a-47ee-9c5d-f4917168ab8c | 2025-05-22 23:58:15.251402 Ballycorran Industrial Supply | SO-100608 | Sales revenue | revenue | credit | 7439.3800 | EUR | Order payment captured | 8ccce0f3-00e2-4dcd-8512-e47c0b44ecb4 | 2025-04-09 09:30:06.184013 Ballycorran Industrial Supply | SO-100608 | VAT / sales tax payable | liability | credit | 1711.0600 | EUR | Order payment captured | 8ccce0f3-00e2-4dcd-8512-e47c0b44ecb4 | 2025-04-09 09:30:06.184013 Ballycorran Industrial Supply | SO-100608 | Payment gateway clearing | asset | debit | 9150.4400 | EUR | Order payment captured | 8ccce0f3-00e2-4dcd-8512-e47c0b44ecb4 | 2025-04-09 09:30:06.184013 Ballycorran Industrial Supply | SO-100608 | Payment gateway clearing | asset | credit | 8402.4600 | EUR | Return refund | eb6ed774-6bb5-407a-93b2-9a4335da04f4 | 2025-04-22 19:29:57.126354 Ballycorran Industrial Supply | SO-100608 | VAT / sales tax payable | liability | debit | 1511.7900 | EUR | Return refund | eb6ed774-6bb5-407a-93b2-9a4335da04f4 | 2025-04-22 19:29:57.126354 Ballycorran Industrial Supply | SO-100608 | Refunds and returns | contra_revenue | debit | 6890.6700 | EUR | Return refund | eb6ed774-6bb5-407a-93b2-9a4335da04f4 | 2025-04-22 19:29:57.126354 Ballycorran Industrial Supply | SO-100835 | VAT / sales tax payable | liability | credit | 2837.5100 | EUR | Order payment captured | a3269ea7-b9d0-46ab-a5b1-40c7f45e23a8 | 2025-12-08 09:04:33.468947 Ballycorran Industrial Supply | SO-100835 | Payment gateway clearing | asset | debit | 15174.5200 | EUR | Order payment captured | a3269ea7-b9d0-46ab-a5b1-40c7f45e23a8 | 2025-12-08 09:04:33.468947 Ballycorran Industrial Supply | SO-100835 | Sales revenue | revenue | credit | 12337.0100 | EUR | Order payment captured | a3269ea7-b9d0-46ab-a5b1-40c7f45e23a8 | 2025-12-08 09:04:33.468947 Ballycorran Industrial Supply | SO-100835 | VAT / sales tax payable | liability | debit | 2837.5100 | EUR | Order cancelled: refund | 87e31b59-7a20-40f6-b7b8-f6b0399a44ea | 2025-12-08 18:34:03.468947 Ballycorran Industrial Supply | SO-100835 | Payment gateway clearing | asset | credit | 15174.5200 | EUR | Order cancelled: refund | 87e31b59-7a20-40f6-b7b8-f6b0399a44ea | 2025-12-08 18:34:03.468947 Ballycorran Industrial Supply | SO-100835 | Refunds and returns | contra_revenue | debit | 12337.0100 | EUR | Order cancelled: refund | 87e31b59-7a20-40f6-b7b8-f6b0399a44ea | 2025-12-08 18:34:03.468947 Castell Fasteners | SO-100233 | Bank | asset | debit | 752.9100 | USD | Invoice paid by bank transfer | 8eb000d0-e4bd-4dbb-9e03-d32359d27bec | 2025-02-13 06:29:52.262559 Castell Fasteners | SO-100233 | VAT / sales tax payable | liability | credit | 52.7000 | USD | Invoice paid by bank transfer | 8eb000d0-e4bd-4dbb-9e03-d32359d27bec | 2025-02-13 06:29:52.262559 Castell Fasteners | SO-100233 | Sales revenue | revenue | credit | 752.8600 | USD | Invoice paid by bank transfer | 8eb000d0-e4bd-4dbb-9e03-d32359d27bec | 2025-02-13 06:29:52.262559 Castell Fasteners | SO-100233 | Refunds and returns | contra_revenue | debit | 52.6500 | USD | Invoice paid by bank transfer | 8eb000d0-e4bd-4dbb-9e03-d32359d27bec | 2025-02-13 06:29:52.262559 Courtside Collective | CC-100015 | VAT / sales tax payable | liability | credit | 3431.7000 | NOK | Order payment captured | d0e7c47b-a04a-4da6-bce7-7569daa30a22 | 2025-04-14 13:53:39.65033 Courtside Collective | CC-100015 | Sales revenue | revenue | credit | 13726.8000 | NOK | Order payment captured | d0e7c47b-a04a-4da6-bce7-7569daa30a22 | 2025-04-14 13:53:39.65033 Courtside Collective | CC-100015 | Payment gateway clearing | asset | debit | 17158.5000 | NOK | Order payment captured | d0e7c47b-a04a-4da6-bce7-7569daa30a22 | 2025-04-14 13:53:39.65033 Courtside Collective | CC-100015 | Payment gateway clearing | asset | credit | 17158.5000 | NOK | Return refund | c6463d0c-47ac-4844-be3a-c3a92355da63 | 2025-04-23 08:41:26.737694 Courtside Collective | CC-100015 | Refunds and returns | contra_revenue | debit | 14006.9400 | NOK | Return refund | c6463d0c-47ac-4844-be3a-c3a92355da63 | 2025-04-23 08:41:26.737694 Courtside Collective | CC-100015 | VAT / sales tax payable | liability | debit | 3151.5600 | NOK | Return refund | c6463d0c-47ac-4844-be3a-c3a92355da63 | 2025-04-23 08:41:26.737694 Fell & Fjell | #1179 | Sales revenue | revenue | credit | 27908.6800 | DKK | Order payment captured | 5ab2780b-ba4c-45a9-a5ea-1d4ade360a6a | 2025-09-07 14:09:33.306149 Fell & Fjell | #1179 | Payment gateway clearing | asset | debit | 34885.8500 | DKK | Order payment captured | 5ab2780b-ba4c-45a9-a5ea-1d4ade360a6a | 2025-09-07 14:09:33.306149 Fell & Fjell | #1179 | VAT / sales tax payable | liability | credit | 6977.1700 | DKK | Order payment captured | 5ab2780b-ba4c-45a9-a5ea-1d4ade360a6a | 2025-09-07 14:09:33.306149 Fell & Fjell | #1179 | Payment gateway clearing | asset | credit | 34522.9000 | DKK | Return refund | 13a0efcc-0308-4726-b45a-e3bc20bf000a | 2025-10-05 19:28:01.89952 Fell & Fjell | #1179 | VAT / sales tax payable | liability | debit | 6904.5800 | DKK | Return refund | 13a0efcc-0308-4726-b45a-e3bc20bf000a | 2025-10-05 19:28:01.89952 Fell & Fjell | #1179 | Refunds and returns | contra_revenue | debit | 27618.3200 | DKK | Return refund | 13a0efcc-0308-4726-b45a-e3bc20bf000a | 2025-10-05 19:28:01.89952 Halden Boots | #1004 | Sales revenue | revenue | credit | 5248.0000 | SEK | Order payment captured | 3dc00aae-2b7f-4477-951d-d2b6bf190949 | 2025-02-16 12:28:39.238233 Halden Boots | #1004 | VAT / sales tax payable | liability | credit | 1312.0000 | SEK | Order payment captured | 3dc00aae-2b7f-4477-951d-d2b6bf190949 | 2025-02-16 12:28:39.238233 Halden Boots | #1004 | Payment gateway clearing | asset | debit | 6560.0000 | SEK | Order payment captured | 3dc00aae-2b7f-4477-951d-d2b6bf190949 | 2025-02-16 12:28:39.238233 Halden Boots | #1004 | Payment gateway clearing | asset | credit | 4102.0000 | SEK | Return refund | 214c6ead-b835-4164-bdc9-01671edc1d15 | 2025-03-09 11:10:49.504052 Halden Boots | #1004 | VAT / sales tax payable | liability | debit | 820.4000 | SEK | Return refund | 214c6ead-b835-4164-bdc9-01671edc1d15 | 2025-03-09 11:10:49.504052 Halden Boots | #1004 | Refunds and returns | contra_revenue | debit | 3281.6000 | SEK | Return refund | 214c6ead-b835-4164-bdc9-01671edc1d15 | 2025-03-09 11:10:49.504052 Midland Safety Wear | SO-100307 | Shipping income | revenue | credit | 9.9500 | EUR | Order payment captured | 94034aa4-12b8-472f-ae12-4be498ec6786 | 2025-09-04 10:54:31.532927 Midland Safety Wear | SO-100307 | Payment gateway clearing | asset | debit | 7702.3700 | EUR | Order payment captured | 94034aa4-12b8-472f-ae12-4be498ec6786 | 2025-09-04 10:54:31.532927 Midland Safety Wear | SO-100307 | VAT / sales tax payable | liability | credit | 1335.0500 | EUR | Order payment captured | 94034aa4-12b8-472f-ae12-4be498ec6786 | 2025-09-04 10:54:31.532927 Midland Safety Wear | SO-100307 | Sales revenue | revenue | credit | 6357.3700 | EUR | Order payment captured | 94034aa4-12b8-472f-ae12-4be498ec6786 | 2025-09-04 10:54:31.532927 Midland Safety Wear | SO-100307 | Payment gateway clearing | asset | credit | 4122.4400 | EUR | Return refund | 35317b3b-1bca-4efb-a6ef-983f49e0b259 | 2025-09-29 14:14:56.463681 Midland Safety Wear | SO-100307 | VAT / sales tax payable | liability | debit | 677.2800 | EUR | Return refund | 35317b3b-1bca-4efb-a6ef-983f49e0b259 | 2025-09-29 14:14:56.463681 Midland Safety Wear | SO-100307 | Refunds and returns | contra_revenue | debit | 3445.1600 | EUR | Return refund | 35317b3b-1bca-4efb-a6ef-983f49e0b259 | 2025-09-29 14:14:56.463681 OfficeHub Nordic | SO-100363 | Payment gateway clearing | asset | debit | 265275.1500 | NOK | Order payment captured | ecd97210-c8ce-418b-bae1-3b6a08ccf862 | 2025-08-08 09:36:02.238519 OfficeHub Nordic | SO-100363 | VAT / sales tax payable | liability | credit | 53055.0300 | NOK | Order payment captured | ecd97210-c8ce-418b-bae1-3b6a08ccf862 | 2025-08-08 09:36:02.238519 OfficeHub Nordic | SO-100363 | Sales revenue | revenue | credit | 212220.1200 | NOK | Order payment captured | ecd97210-c8ce-418b-bae1-3b6a08ccf862 | 2025-08-08 09:36:02.238519 (53 rows, first 50 printed) === Report 2: Ledger-to-Payment Reconciliation Pattern at Scale, 2025 (written by Grace) === Engineer's note: Classification checks 'credit = net amount' before 'credit = payment + refund' since the request's tolerance bands could both match when amount_refunded is 0 (net = gross); this ordering treats that case as 'net amount' rather than double-counting. Each payment and ledger-entry amount is converted to EUR independently on its own date/currency as specified. REPORT: Ledger-to-Payment Reconciliation Pattern at Scale, 2025 QUESTION: Across all of 2025's payments, does the 'ledger credit = payment + refund' pattern seen in the sample hold universally, and how large are the 'no ledger entries' and 'other mismatch' buckets? reconciliation_category | payment_count | pct_of_payments | total_payment_amount_eur | total_ledger_credit_eur | total_ledger_debit_eur --------------------------+---------------+-----------------+--------------------------+-------------------------+----------------------- credit = net amount | 9143 | 78.55 | 2169737.87 | 2169721.91 | 2169721.91 credit = payment + refund | 2181 | 18.74 | 553394.46 | 829231.76 | 829231.76 other mismatch | 249 | 2.14 | 84443.43 | 135386.7 | 135386.7 no ledger entries | 67 | 0.58 | 3380.6 | 0.0 | 0.0 (4 rows) === Report 3: Payments With No Ledger Entries, by Merchant, 2025 (written by Ines) === Engineer's note: Added a "tenants_with_gap_total" column (same value on every row) showing how many merchants in total had at least one payment-without-ledger-entry gap, so that count is visible even though only the top 30 by amount_at_risk_eur are printed. EUR conversion divides each payment's local amount by the EUR->local rate for its captured_at date; if no rate exists for that exact date the amount_eur is left null and excluded from the sum (handbook notes weekend dates carry the prior business day's rate, so gaps should be rare). REPORT: Payments With No Ledger Entries, by Merchant, 2025 QUESTION: Is the 'payment with zero ledger entries' gap concentrated in a few merchants, or spread thinly across many? merchant_name | total_payments_2025 | payments_without_ledger_entries | pct_without_ledger_entries | amount_at_risk_eur | tenants_with_gap_total -----------------------+---------------------+---------------------------------+----------------------------+--------------------+----------------------- Cragsley Outfitters | 3566 | 23 | 0.64 | 1141.37 | 31 Marrowby & Vane | 1719 | 16 | 0.93 | 815.67 | 31 Linden & Loom | 266 | 11 | 4.14 | 681.88 | 31 Petalcourt Beauty | 692 | 8 | 1.16 | 510.83 | 31 Wiesgrund Wohnen | 294 | 5 | 1.7 | 199.1 | 31 Coastline Interiors | 153 | 2 | 1.31 | 150.62 | 31 Kayak Corner | 106 | 2 | 1.89 | 148.83 | 31 Rue Lafayette Studio | 182 | 2 | 1.1 | 126.1 | 31 Gratlinie Outdoor | 231 | 2 | 0.87 | 125.0 | 31 The Balm Room | 104 | 2 | 1.92 | 104.95 | 31 Ostwind Mode | 120 | 1 | 0.83 | 100.0 | 31 Wohnglück | 145 | 1 | 0.69 | 100.0 | 31 Fennel & Flint | 383 | 2 | 0.52 | 75.99 | 31 Hautnah | 94 | 2 | 2.13 | 75.0 | 31 Studio Vrij | 608 | 2 | 0.33 | 75.0 | 31 Saffron & Sage | 117 | 2 | 1.71 | 74.54 | 31 Little Larch Kids | 24 | 1 | 4.17 | 52.22 | 31 Velvet Ash | 132 | 1 | 0.76 | 50.85 | 31 Fell & Fjell | 83 | 1 | 1.2 | 50.41 | 31 Nordic Bloom Cosmetics | 141 | 1 | 0.71 | 50.4 | 31 Oakhurst Tailoring | 162 | 1 | 0.62 | 50.3 | 31 Bijoux Lune | 22 | 1 | 4.55 | 50.0 | 31 Lumen Collective | 52 | 1 | 1.92 | 50.0 | 31 Maison Clair | 52 | 1 | 1.92 | 50.0 | 31 Noordzee Surfwear | 66 | 2 | 3.03 | 50.0 | 31 Ondine Botanicals | 25 | 1 | 4.0 | 50.0 | 31 Sorella Skin | 97 | 1 | 1.03 | 50.0 | 31 Juniper Apothecary | 154 | 2 | 1.3 | 49.5 | 31 Silverthread | 14 | 1 | 7.14 | 26.36 | 31 Tiny Atelier | 35 | 1 | 2.86 | 23.25 | 31 (30 rows)